摘要
该文认为我国的会计信息披露问题不仅仅是会计信息失真的问题。从会计信息的质量特征入手 ,分析了会计信息失真等多方面的问题 ,并从会计信息使用者、国有企业体制。
Based on the analyses of the quality and features of accounting information,the paper holds that the problems in accounting information disclosure are not just the dishonesty of accounting information,but a very complicated one involving many different aspects.The causes have been carefully investigated from such angles as accounting information users,the system of state\|owned enterprises,accounting theories,etc.
出处
《北京林业大学学报（社会科学版）》
2002年第2期72-75,共4页
Journal of Beijing Forestry University ：Social Sciences
关键词
会计信息
披露
原因分析
accounting information
disclosure
cause analysis
